Madras HC allowed refund applications filed after 2 years in April, 2021 for period of June, 2018 and August, 2018

Case Details: GNC Infra LLP v. Assistant Commissioner - [2021] 133 taxmann.com 200 (Madras)

Judiciary and Counsel Details

• • M. Sundar, J.
  • Adithya Reddy for the Respondent.
  • Ms. Amirta Dinakaran, Goverment Adv. for the Respondent.

Facts of the Case

The assessee filed applications on 19-11-2021 for grant of refund for months of June, 2018 and August, 2018. The department rejected applications by passing rejection order on the ground that these applications were filed beyond two years of relevant date. The assessee filed writ petition against the rejection order before the High Court of Madras.

High Court Held

The Honorable High Court observed that two rejections orders passed with regard to June, 2018 that the refund elapsed in July of 2020 and with regard to August, 2018; the refund elapsed in August of 2020. Admittedly, the refund applications were made only on 19-4-2021 beyond the two years period. But as per suo motu order of the Supreme Court made in Cognizance for Extension of Limitation, the Apex Court extended period(s) of limitation, as prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings, whether condonable or not. Therefore, impugned orders which held that the refund applications were beyond two years qua relevant date would be liable to be set aside owing to order of the Supreme Court.

Case Review

• • Cognizance for Extension of Limitation, In re [2021] 127 taxmann.com 72/167 SCL 99 (SC) (para 15) followed.

List of Cases Referred to

• • Cognizance for Extension of Limitation, In re [2021] 127 taxmann.com 72/167 SCL 99 (SC) (para 15) followed.